disclosure-based 中文意思是什麼
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After discussing the market risks based on the individual investor behaviors, it describes the connotation, materialized model, and explores the risk ' s position in china security market. it finally draws the two risk - control solutions : 1 ) fosterage of rational individual investor ; 2 ) information disclosure
本文提出了投資者風險決策中的理性判斷標準，認為理性概念是多層次多含義的，其精華是指一種最佳的、恰到好處的合理的狀態，一種最優化（ optimization ）的而非謀求數量最大化的方案就是理性選擇。 -
The disclosure project, a crozet, va. based research organization that has been gathering government witnesses for several years, says its reason for going public is because the u. s. government has long had information on anti - gravity propulsion systems
設在弗吉尼亞州克羅澤特的研究組織"揭發計劃" - -數年來一直在徵集曾在政府機構工作的不明飛行物目擊者說，它之所以要讓公眾了解不明飛行物的真相，是因為美國政府早已掌握了反重力推進系統的信息。 -
Empirical research on the relationship between corporate governance and voluntary disclosure - based on chinese listed companies ' data
一項基於中國上市公司數據的實證分析 -
The securities firm shall approve a line of credit to a customer based on the result of a credit check against such customer, and furnish a risk disclosure statement disclosing therein the risks associated with securities lending transactions
證券商應依客戶徵信結果，核定其客戶得借貸額度，並提供風險預告書，揭露有價證券借貸交易之可能風險。 -
Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition, and measurement of share - based payments, and the disclosure of relevant information.
第一條為了規范股份支付的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。 -
Based on the cases analysis in chapter four, this paper divides the opportunism in franchising relationship into two parts : one is ex ante adverse selection and the other is ex post moral hazard. for the former, this paper suggests regulating the franchisor ’ s qualification and relevant information disclosure ; for the later, this paper suggests setting up “ reputation incentive mechanism ” and “ discredit penalty mechanism ”, or enhancing both parties ’ asset specialization
契約前逆向選擇問題的治理可以通過特許方的資格審核和規范信息披露機制來實現;通過對特許雙方的博弈分析本文認為對雙方的契約后的道德風險問題的治理可以通過建立「信譽激勵機制」和「失信懲罰機制」 ，以及提高雙方合作的專用性等方式來實現。 -
This article is based on the line " past - present - future " of accounting information disclosure, consisting of eleven components which are : the historical development of accounting information disclosure, accounting information disclosure and market efficiency, accounting information and its disclosure theory, the analysis of accounting information demanders and suppliers, the reasons of defects in accounting information disclosure of listed corporations in our country and the resolutions, the financial reporting models of listed corporations in china, the accounting information disclosure on internet of our listed corporations, the auditing system of accounting information of our listed corporations, and the references
本文以會計信息披露的「過去現在未來」為主線，由緒論、會計信息披露的歷史演進、會計信息披露與市場效率、會計信息及其披露理論、會計信息需求者分析、會計信息供給者分析、我國上市公司會計信息披露缺陷的成因分析及對策、我國上市公司財務報告模型、我國上市公司會計信息的網上披露、我國上市公司會計信息的審計制度、參考文獻等十一部分內容組成。一、緒論。 -
As a result, the existing disclosure regime would have to be modified even without basel ii, although the new accounting standards do echo pillar 3s risk - based emphasis by taking a " through the eyes of management " approach
因此，即使並非實施資本協定二，現有的披露架構亦須作出修訂，而新的會計準則是從管理層的角度出發，亦反映第三支柱重視風險的原則。 -
Secondly, the paper analyzes the problems in the disclosure of information generally, and points out that the most serious problem is to begin with the cost and profits according to the theory of information asymmetry and classical economics, based on false disclosing of information ; to reveal the necessary causes of the such behaviors, thus draws the conclusion : the disclosing of false information is the inevitable result of asymmetric information ; while the asymmetry between the cost and the profit is the source of false disclosing. because the asymmetry of information is objective, which can not disappear foe ever, the cost and source principle must be followed, and the institution environment must be depended on to restrain the related subjects behaviors to relieve the asymmetry of information and reduce false disclosing of information. the current imperfect restraint to the institution environment of false disclosing of information has caused the prevalence of it
然後，在從總體上分析了上市公司信息披露存在的問題並指出當前最關鍵、最嚴重的問題是信息披露虛假的基礎上，從非對稱信息理論和古典經濟學的成本?收益分析入手，分析了上市公司虛假信息披露行為存在的必然原因，並得出結論：虛假信息披露是信息不對稱的必然結果，而與信息披露虛假有關的主體實施行為的成本與收益的不對稱是信息披露虛假的源動力；由於信息不對稱是客觀存在的，永遠不可能消失，因此，只有遵循成本收益原則，靠制度環境來約束相關主體的行為，緩解信息不對稱，減少虛假信息披露的行為；現行的對上市公司信息披露行為約束的制度環境的不完善造成了虛假信息披露的盛行?上市公司法人治理制度是信息披露虛假的深層次原因，而不合理的產權制度是制度環境中最重要、最根本的因素。 -
So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided
本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。 -
The author studies this problem from different standpoints and discusses it from social, economic, legal standpoints. the central thoughts are as follows : securities market should establish its function of protecting investors, optimiz resource distribution through setting up the mandatory information disclosure system based on law according to the conception of abundant disclosure of information and protecting investors " benefits, and overcome substantial and procedural problems by comprehensive regulations of administrative responsibility, criminal responsibility as well as civil liability
同時筆者從多視角對虛假陳述問題進行了研究，從社會、經濟及法律層面圍繞該問題展開討論，核心的思想主要是：證券市場應在充分的信息披露和保護投資者合法權益的觀念指導下，確立其保護投資者和優化資源配置的功能定位；通過建立以法律為後盾的強制性信息披露制度，藉助行政責任、刑事責任、民事責任的綜合規制，從實體和程序兩個層面克服虛假陳述的問題。 -
Therefore, controlling shareholders shall bear more duties than minority shareholders. part three : firstly, it examines the disclosure standards are based on the principles that all shareholders be treated equally. adequate relevant information is made available on a timely base to shareholders
第一部分：上市公司收購的法律內涵及其價值取向；第二部分：控股股東的權利與義務，即控股股東對控股股份出售溢價的享有及其謹慎義務。 -
Thirdly, based on the search for the evidence of preannouncing disclosure and market stability, we need review whether interval preannouncement has a prominent relationship with the fluctuation of stocks " price and find out whether the supply of interval information brings reciprocal intervention
第三方面，在尋求預告披露與市場穩定證據的基礎上，我們需要考察間隔性預告與股價波動之間是否存在顯著關系，了解間隔性信息供給是否帶來互相干擾。 -
The third chapter focuses on how to analyze accounting information of listed company fully and systematically based on the introduction to the general requirement on accounting disclosure, and gives accounting analysis on the selected cases
第三章在闡明證券市場有效運行對會計信息披露質量的要求基礎上，重點研究了如何全面系統地對上市公司的會計信息進行分析，並選用具體案例進行了財務分析。 -
Part two the prospectus criterions were compared from five aspects including fundamental principles, brief contents, disclosure focal point, the system of financial statements and main accounting method. part three the relationship of supervisor and investor and the company that disclose their accounting information were studied. based on part three, part four analyzed the reality of our stock market and research how to resolve the problem of the disclosure of accounting information of our stock market before a company became a listing one
第二部分從基本原則、基本內容與格式、披露重點，財務報告體系，主要會計處理方法五個方面比較了兩地的招股說明書；第三部分從理論上闡述了會計信息披露活動涉及到的各個方面的關系，包括監管者和披露者，投資者與披露者等，深化了對信息披露活動的認識，並為第四部分? ?中國股票市場會計信息披露的現狀及對策? ?作了理論鋪墊。 -
For this reason, this paper analyses the differences between the accounting standards of our country and the international financial reporting standards ( ifrs ). this article is based on information disclosure of b - share market in china and the process of international harmonization of accounting standards in china, and other researchers " research literature, and provides a detailed analysis and study. the whole article will be spread out in two dimensions, including the difference between profits after taxation of the dual annual reports and the value - relevance of the annual reports
本文立足於我國b股市場信息披露的要求以及我國會計改革的發展歷程，在對以前學者研究文獻整理的基礎上，對會計準則國際化效應的狀況做實證研究，研究樣本選取2001 ? 2004年深滬兩市的b股上市公司，並且分別從凈利潤差異分析與會計信息含量的比較兩個方面研究。 -
The hkma will also continue its work on improving the disclosure framework for all authorised institutions in hong kong and is taking steps to develop a more formalised risk - based approach to banking supervision
金管局也會繼續改良香港所有認可機構披露財務資料的制度，並正採取措施制定以風險為本的銀行業監管方法。 -
Until wells fargo ' s disclosure late tuesday, the san francisco - based bank had been largely unscathed by the turmoil that has battered a long list of other major lenders
本周二富國銀行的披露文件中，還在宣稱，在這場波及范圍極廣的危機中，三番市銀行毫發無傷。 -
Based on the economic and iegal theory with a focus on the literature of financiai and securities reguiation and information disclosure, and by introducing and incorporating the latest research findings on the western innovating stock market, this dissertation employs comprehensive methodologies such as the systematic, empirical, comparative, the dynamic analysis and the combined analysis of the theory and practice to provide a systematic and thorough discussion on the regulatory issues of innovating stock market, to put forward some viable proposals in an attempt to contributing to the theoreticai buiidup for the improvement of the reguiatory system of china ' s innovating stock market and to providing some concrete and effective measures for the healthy development of china ' s securities market
本文以經濟學、法學為基礎，依託城市金融理論、證券監管理論以及信息披露等理論，吸收、借鑒海外創新證券市場最新研究成果，結合我國證券市場的特點，綜合運用系統論、實證分析、比較及動態分析、理論分析與操作實務相結合等研究方法，對創新證券市場的監管問題進行了全面、系統的研究論證，並提出有關對策和建議，以期為我國創新證券市場監管體系的完善提供理論依據，為促進證券市場的健康發展提供措施與方法。 -
Following these, this thesis concentrated on the four parts : 1, the determination of the body who should undertake the duty to disclose the information about takeover and acquisition ; 2, the determination of the time of the information disclosure based on the body of the information disclosure ; 3, the contents of the information disclosure ; 4, the civil liability of misrepresentation
隨後文章主要論述了四方面的內容： （一）信息披露義務主體的確定。主要論述的是目標公司的控股股東；大宗股份收購方和目標公司董事會承擔信息披露義務的法理基礎。 （二）根據信息披露義務主體確定信息披露的時間。
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